あなたに成功に近づいて、夢の楽園に一歩一歩進めさせられます。NewValidDumps CPAのAA模擬体験試験トレーニング資料というのは一体なんでしょうか。CPAのAA模擬体験試験トレーニングソースを提供するサイトがたくさんありますが、NewValidDumpsは最実用な資料を提供します。 あなたが決して後悔しないことを保証します。NewValidDumpsのCPAのAA模擬体験の試験問題は同じシラバスに従って、実際のCPAのAA模擬体験認証試験にも従っています。 試験の目標が変わる限り、あるいは我々の勉強資料が変わる限り、すぐに更新して差し上げます。
したがって、NewValidDumpsのAA - Audit & Insurance模擬体験問題集も絶えずに更新されています。 NewValidDumpsというサイトは素晴らしいソースサイトで、CPAのAA 専門トレーリングの試験材料、研究材料、技術材料や詳しい解答に含まれています。問題集が提供したサイトは近年で急速に増加しています。
NewValidDumpsのAA模擬体験問題集は多くの受験生に検証されたものですから、高い成功率を保証できます。もしこの問題集を利用してからやはり試験に不合格になってしまえば、NewValidDumpsは全額で返金することができます。あるいは、無料で試験AA模擬体験問題集を更新してあげるのを選択することもできます。
なぜ受験生のほとんどはNewValidDumpsを選んだのですか。それはNewValidDumpsがすごく便利で、広い通用性があるからです。NewValidDumpsのITエリートたちは彼らの専門的な目で、最新的なCPAのAA模擬体験試験トレーニング資料に注目していて、うちのCPAのAA模擬体験問題集の高い正確性を保証するのです。もし君はいささかな心配することがあるなら、あなたはうちの商品を購入する前に、NewValidDumpsは無料でサンプルを提供することができます。
NewValidDumpsのCPAのAA模擬体験試験トレーニング資料はIT認証試験を受ける人々の必需品です。このトレーニング資料を持っていたら、試験のために充分の準備をすることができます。
QUESTION NO: 1
An auditor performs an analytical review by comparing the gross margins of various divisional operations with those of other divisions and with the individual division's performance in previous years. The auditor notes a significant increase in the gross margin at one division. The auditor does the preliminary investigation and notes that there were no changes in products, production methods, or divisional management during the year.
Based on the above information, the most likely cause of the increase in gross margin would be
A. An increase in the number of competitors selling similar products.
B. A decrease in the number of suppliers of the material used in manufacturing the product.
C. An overstatement of year-end inventory.
D. An understatement of year-end accounts receivable.
Answer: C
QUESTION NO: 2
John has been given the following draft figures for Kulran Ltd for the year ended 30 June 2011 to analyse. Materiality has been set at $35,000 and the finance director has told John in a planning meeting that there have been few changes in the year. Budgets were set at 2010 levels and there have been no major movements in non-current assets.
20112010
$$
Revenue3,497,2843,487,286
Cost of sales1,867,2942,008,967
Salaries467,900420,975
Which of the following is normally designed to detect possible material monetary errors in the above figures of financial statements?
A. Test of control
B. Walk-through test
C. Analytical procedure
D. Observation of a procedure
Answer: C
QUESTION NO: 3
Internal auditors must exercise due care if they are to meet their responsibilities for fraud detection. Thus, the existence of certain conditions should raise auditor's professional scepticism concerning possible fraud. Which of the following is most likely to be considered as an indication of possible fraud?
A. A new management team installed as the result of a takeover.
B. Rapid turnover of financial executives.
C. Rapid expansion into new markets.
D. Tax authorities' audit of tax returns.
Answer: B
QUESTION NO: 4
When questions arise on the appropriateness of the going concern assumption made by management and the existence of material misstatements which was not adequately disclosed in the financial statements would lead to auditor's-
A. Qualified opinion
B. Unmodified opinion
C. Disclaimer of opinion
D. Unmodified opinion (but have to include an emphasis of matter paragraph in the auditor's report)
Answer: A
QUESTION NO: 5
The internal auditing department has been assigned to perform an audit of a division. Based on background review, the auditor knows the following about management policies:
Company policy is to rapidly promote divisional managers who show significant success. Thus, successful managers rarely stay at a division for more than three years.
A significant portion of division management's compensation comes in the form of bonuses based on the division's profitability.
The division was identified by senior management as a turnaround opportunity. The division is growing, but is not scheduled for a full audit by the external auditors this year. The division has been growing about 7% per year for the past three years and uses a standard cost system.
During the preliminary review, the auditor notes the following changes in financial data compared to the prior year:
Sales have increased by 10%.
Cost of goods sold has increased by 2%.
Inventory has increased by 15%.
Divisional net income has increased by 8%.
Assume the auditor found that there was a plan to overstate inventory and therefore increase reported profits for the division. If reported correctly, the division would not have shown an increase in net income. The auditor has substantial evidence that the divisional manager was aware of and approved the plan to overstate inventory. There is also some evidence that the manager may have been responsible for the implementation of the plan.
The appropriate audit action would be to
A. Continue to conduct interviews with subordinates until a clear-cut case is made and then report the case to the audit committee.
B. Inform management and the audit committee of the findings and discuss proper follow-up action and/or further investigation with them.
C. Inform the divisional manager of the audit suspicions and obtain the manager's explanation of the findings before pursuing the matter further.
D. Document the case thoroughly and report the suspicions to the external auditor for further review and external reporting.
Answer: B
CPAのCompTIA CV0-004J認定試験に合格することはきっと君の職業生涯の輝い将来に大変役に立ちます。 この問題集はWGU Scripting-and-Programming-Foundations認定試験に関連する最も優秀な参考書ですから。 弊社のCPAのCisco 300-425Jソフトを購入するのを決めるとき、我々は各方面であなたに保障を提供します。 Microsoft MB-230J - それに、もし最初で試験を受ける場合、試験のソフトウェアのバージョンを使用することができます。 Oracle 1z0-076 - できるだけ100％の通過率を保証使用にしています。
Updated: May 26, 2022